Chap. 720	An Act providing for compensation to be paid to certain dealers in cigarettes in certain instances.
Whereas, The deferred operation of this act would tend to defeat its purpose which is to provide, in part, for the immediate payment to certain cigarette dealers of the sums due them from the commonwealth for services rendered in compliance with the provisions of the cigarette excise laws, therefore it is hereby declared to be an emergency law necessary for the immediate preservation of the public welfare and convenience.
Be it enacted, etc., as follows:
Section 1. Section 6 of chapter 64C of the General Laws, as amended by section 83 of chapter 654 of the acts of 1953, is hereby further amended by inserting after the second sentence the following: — Every such licensee, provided he has complied with all the requirements of this chapter and all pertinent rules and regulations of the state tax commission promulgated hereunder, may withhold and retain from each payment required to be made by him under the foregoing provisions of this section as compensation for services rendered in compliance with this chapter, a percentage of such payment computed in accordance with the following table: —
Chain store operators, one half of one per cent.
Vending machine operators, one per cent.
Wholesalers, two per cent.
Section 2. Every licensee other than an unclassified acquirer or retailer described in section six of chapter sixty-
four C of the General Laws, provided he has complied with all the requirements of said chapter and all pertinent rules and regulations of the state tax commission promulgated thereunder, shall be paid as compensation for his services rendered in compliance with said chapter during the calendar years nineteen hundred and fifty-four, nineteen hundred and fifty-five and nineteen hundred and fifty-six, a percentage of the tax shown on the returns filed by him for said years in accordance with the following table: —
Chain store operators, one half of one per cent.
Vending machine operators, one per cent.
Wholesalers, one and one half per cent.
Section 3. The amounts required to be paid under section two of this act shall be certified to the comptroller in the following manner: —
(a) All sums due and payable for the calendar years of nineteen hundred and fifty-four and nineteen hundred and fifty-five and the period commencing January first, nineteen hundred and fifty-six and ending June thirtieth, nineteen hundred and fifty-six shall be certified by the state tax commission to the said comptroller on or before December first, nineteen hundred and fifty-six.
(6) All sums due and payable for the period commencing July first, nineteen hundred and fifty-six and ending December thirty-first, nineteen hundred and fifty-six shall be certified by the state tax commission to the said comptroller on or before May first, nineteen hundred and fifty-seven.
Upon certifications to the comptroller as aforesaid, the state treasurer shall pay said amounts without any appropriation therefor by the general court, out of the proceeds of said excise.
Section 4. Section one of this act shall take effect on February first, nineteen hundred and fifty-seven and shall apply to all returns required to be filed after said date, and sections two and three shall take effect upon the passage of this act. Approved October 1, 1956.